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Vol 23 No 4 April/May 2018

Book of the Month

Cover of Williams, Mortimer and Sunnucks: Executors, Administrators and Probate

Williams, Mortimer and Sunnucks: Executors, Administrators and Probate

Edited by: Alexander Learmonth, Charlotte Ford, Julia Clark, John Ross Martyn
Price: £295.00

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Williams published

Double Taxation Conventions Looseleaf 3rd edition

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ISBN13: 9780421673601
Previous Edition ISBN: 0421493704
Latest Release: December 18, 2017
Publisher: Sweet & Maxwell Ltd Subscriptions
Country of Publication: UK
Format: Looseleaf, 1 Volume
Price: £1009.00
Subscription Type: Annual Subscription
Domestic Renewal Price: £620.00
Overseas Renewal Price: £631.00

This is a Print On Demand Title.
The publisher will print a copy to fulfill your order. Books can take between 1 to 3 weeks. Looseleaf titles between 1 to 2 weeks.

This leading work - now in looseleaf format - clearly and thoroughly presents the principle of double taxation agreements made between countries. Many of these treaties are based on the Model Tax Convention of the Organisation for Economic Co-operation and Development (OECD) which, accompanied by the official commentary and the author's annotations, forms the framework for this work. The text takes into account the two major changes made to the model convention since the book's last edition in 1993, and includes nearly 100 new international cases.

  • Includes text of and commentary on the Model Tax Convention of the OECD
  • Clearly explains how to interpret treaty provisions
  • Covers other developments, such as Internet deals, transfer pricing and EU law
  • New looseleaf format ensures the work is always up to date with developments
Subscription Information: 1 updating release per year, included in fixed annual January to December subscription. If main-work is purchased after 1 October the subscription for the following calendar year is included in the purchase price.

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Taxation, Looseleaf Work
Introductory topics:
An outline history of the OECD Model.
The nature, purpose, types and operation of the double taxation conventions.
Domestic law and treaty law (and treaty override).
State succession and double taxation conventions.
Community law and double taxation conventions.
Procedural issues.
The Treaty.

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